Company reBiStMion mllnber. 4372563 rity llwnber. 1157557 Eastmoor Community Project Limited limited by gllarallt) forthe YeAr Elld 31 Mxch 2024 26 Gre¢uCliff Honley HOLMFIRT West Yothire
Eastmoor Commuulty Projeet Llmlted Contents RefereD¢& attd Administt&tlv8 Deroils Stralegic Report 2104 TTUStees' Report Sto7 TThlependent Exami8 Report 8t09 ofFmnn¢ial Acliviiies iotoil BAlanrx Sheel 12 St*menl of Cash Flows 13 Not¢gw the Financial Ststem¢n 141029
Eastmoor Community Project Limited Reference and Administrktive Details Trnstees J G Allott J G Milne J M Milne K G Philip M RishwoTth O M Rowley M R Taylor KArya D l Gerrard S Saleem C M Walmsley Senlor Man4g¢m¢nt l Ludershlp C Bann, St Swithuns Community Ccntre Mana8cr Team Charlty Reglstradon Number 1157557 Company Registratlon Number 4372563 The charity is incorpor8ted in England and Wales. The Dowtr House Fl Heath WAKEFIELD Wesl Yorkshire SSL Reghtered Office PrlndpAI Offlee St Swithuns Community Centre Arn¢liff¢ Road Easthioor WAKEFIELD Wcsi Yorkshire WFI 4RW Independent Exgmlner Damian Hall, ACMA 26 Green Cliff Honley HOLMFIRTH Wesl YoTkshire HD9 6JN Page I
Easlmoor conlnIty ProJe¢t Lamtted Stratryic Report for the Year Ended 31 Mr¢b 2024 AcbImDts and prfonn4A¢¢ £00 Cofflmunlty Projeet to pkny A YIIAI role ID wppordfj8 tkne Ilvkng lo the EathDoor arvd of Wakea¢ld #nd the rnrrouodlng dlrtrf¢l& The St Swlthun'i Centre prorfdm a weleomlD8 envlrMm¢nt for loeAI ddzens Aad the thf4 dlr¢rfor• and v•lullt¢eY• Ire pr•ud to C4NllTrUDIty. A Dumb¢r of or8Ants#doM nwt In the eeDtr4 h a• irt of thelr rola Ill the Wakefield dlstrlcL Amonpt thu¢ youps are Wak¢fi¢ld CollD¢ll (WMDQ Mld Yorkn H09pl¢alTnii( Yorkststr¢ Ambalanc• SeThdc Nov Healtbwateh And other VCSE Wt Ire grateful for the IlnAnelAI mwport the Ory1dN Rlv¢ t• w by roow lty th• t•tttr& Our eomm¥nlty PADtry eoathiuts ta y•w nd t• dqv W¢ •r¢ Ablt t• •upptsrt fAmllltt wkn Illld thenwelvel In dlffl¢ultts& That sllppgrt b not Jjmlted to the pro of subddld but w¢ th Able to dtrertly iitht tlwll thrott th agendu th•¢ workalonz•ld¢ We Are grateflll to commuttlty Ind locAI bwIn¢W who 14n•rouY iupport thb work thrnugb thttr do W• r• pAd w ¢oollAu¢ ¢b• UK sIw Pvwtsy tond wblth •r• fvDd•d by th¢ UK gov•rnnnt Onrwork ofthe"H it the hth" coothiM¢d Thls brlttp cIdu Advk¢ llre VIAkeadd Collndl th• ted• Cre4lt Unlon toyther to proylde hdp aud Advlte for IhM¢ wbo need IL We have aho been •bk to •upport Y1% people who are In recdpt of frtt #h•ol Th¢ H•ppy Healthy HDlldAyi progr•mmu dellv•n be ooth18 ¢rIf orts and •nJoyable vhlts. Adult leArnln8 ha• beeD •UPPOrt•d ID th• e4Dtre throu8h Es0 dWthI ED8lknh Ind Matkn. Thts Our eommunlty thfé h# provlded cAler Ind w•teoonee forthDM Dthii the e4otr& Our ¢tl• ¢nJoy• & ryutalloo Ind b a yt a•irt to th• prgJeeL 5ty, 4fter mor• thu 20 Ill the bylldlng kn r4ulrtd •xt•nthe r(rrepaIr& Thue knve been urrled out but we w•r• umble lo #eure •Dy VADt fMdkn8 ¢• oeet the •ub•tsNll41 ¢011& FIDAndal revtew Thre • dernx of £152.706121123 dKr¢•x of£73928) in Il*bth thrin8 the #c¢ou8 for dw¢¢igUon of £40,616 thern a d¢¢rew in funds of £112,090. Clth fimds d¢ by £104,030 in the yur to £251.582. At thij l¢vel Merves are cl 50% (2022 136%) of allo1 eXpa1j[¥. M$•Thl accounts ar¢ The DiR¢torn a p)Ilcyof tt millimw re•tsve of of the annuAI nllwiD8 81&
Strateglt Rtyort for the Year Ended 31 Mareh 2824 JG
Eagthioor CommuDIty Projeet Llmited Trnthe•' Report financial thtemeth athl AuditQTS T¢1 of th¢ ob•ritsbk LX)nwy for th• 31 March 2024. ObJeetlve• and aethths ObJ¢th 4ndalms orients¢i4X4 rn¢e or of politiul, Trltgiovs or ots opiDion• by Atsociiting 1088thor the uid rc4idents thjd the Ioc41 •uthoritie4 volunfary and other in a common effLv¢ to AdvAnce ethJ¢Atiors aThl to provid¢ fa¢ililieB ill of life for the TeBident and consultation rnts took place ¢knin8 the yur. attended by nwiy IOCAI r¢sideni8. w wpport w to fc¢u8 oi the 188¢ts of the Ba#mo and how th¢9¢ ¢•n be I111 rnalla of•Kh • ¢etth for K¢ividu pmthl by th• clwity ip furthunnrf of the objtttiv Th¢ Inle ¢ODfm thii thcy hv¢ ca4illed th• requirements of 8WAiOD 17 olihe Clwid¢s A¢t 2011 to due re8ord the public bene(h 8uld•n¢e bIl1 by the Clwrity c1#1n rE08]Illd and The or88nisalion iy a L4wilable MPanY limiled by Incwthj ao 12 Feknwy 2002 ffid rn8l#ered u a ¢h4rity ¢0 19 Juuo 2014. Th¢ ¢omwy w ¢sthblisl%d unts a Memotth of A6w¢ilon whieh e#tAbli#bed th¢ obje¢ts and of the ¢blf•ble li governed under its of A#o¢ith(xk ID the ofthl coayny beifj8 the lithility of each member li limited to £1. • The F1¥h of Sl ADdrew and St Mary
Th¢ Charitys 4UiVrties expose it a Dumber of fina11 iiskn ir¢lth8 ctslit li& (ath Ekni ri I1ty ri¥k The elwity does not use firAncial derivative& air net of lOw8nceS for doubtfvl e1Vabl0 An allowance for is mid# where there 18 sn identifjed Llguldlty rlsk Ullited KÈD8dom ACltin8 Siaudftrds Iutsit Kingdtyn Generally Acc¢ple4 A¢¢t8 Pr8¢tice). Inchlfig FRS 102 Financial Reportin8 StaTKtrd applicthle in tk UK ajd R¢wbli¢ of Ireknd.. tvJÉtecs are requi1 to: Th¢ trust¢¢S 8Te Yespon8ible for kttping proper aLtounting records thRt caD di%lox with r¢8sonable accuracy at any lime the financial p)silion of the ch8ritknle comwy ¢bk them to A)sur¢ that the Ilnan¢ial slafunents ¢omply with the Companies Act 200& They responle for the &ssets of the dwitable eotwy alld P•8e 6
E&strnoor COnnIty Project Llmlted Trustees, Report The 8nllual rnportws apN0d by the In*e# oftht ¢)tt I l Deceth 2024 &Dd 8i8lled on its behalf ty.
Independent Examlner's Ryrt to the trustees of Eastmoor Collunuplty Projett LIted ('the Compaoy? re5pOwile for thc pwtion olthc a¢tsnts io act4rd with the rqUIre olthe Companies Act 2006 ('the 2006 Act.). Fknviag 1Sfied my#if ttwt the of th¢ are not required to k audid undef Part 16 of the 20[16 caried out under x¢tioD 145 of the a117¢$ Act 2011 ('the 2011 A¢VI ID ¢frnyin8 (Mtt ex8rniDthon I have rollmv¢d th¢ DrectiO 8iVta by the CIMrity ulldet settl 145{5Xb) of the 2011 Act. 145 of th¢ 2011 ACL I CQDfiTrn Ihat I arn qualifjl to ulldeTth the e¥&mID a mBmber of The 386 of the 2006 Ac¢ or 3. the do not wmpty with the xcThmtiD8 requirrnts of #¢tion 396 ofthe 3x16 Act other than any (FRS 102)]. should be drawn in this in enAble a propff of the a¢&xmts to beJeache
Eagtmoor Conunulllty Project IAmtted Independenl Exarnlnerli Report to the trllste4s of E*stmoor Community Proje¢t LIllted ethe Company iatt Hail. ACMA 26 Greea ai HonlBy HOLMFIRTH Wesl Yo1re HD9 6JN I l DeC4m1 2024
Easlmoor Communlty Projeet Llmlted ststement of Flnanclal Aetivltleg for the Year Ended 31 March 2024 (Ineludlng Income 2nd Expendfiture Account and Statement of Total Recognised Galm and Totsl 2024 futtds and EndovADeDts fro. Donationts And le8aci¢4 Cbarit4bk athivities Othtr tr•dinB *ctiviti 1913 11,716 110,621 1,913 232231 110.621 220515 Totsl income 220J15 347,979 Espendlture ON: Raisin¥ fundy Cbarirable activlties (358.745) 84,54 (358,745) 142.744 Totsl ¢XPlldiaue Not (expcrtdlture0m¢ Net movem1 In funds 443 93 58.19 501,489 162 319 153 510 (315.829) 162J19 (153,510) Re¢oTrdU4iloo of fundi Total bmusht fonwd 377,094 328219 705 313 19 61,265 49)J38 Totsl 2023 Note Ineome and EndowmeDts from: tksnaiiotts and leg2eies 252 252 79,688 124.761 79.688 Other troding acliviliei 124,761 I.IT13 Totsl income Expeudlmre on: RBisin8 fvnds Cbarilable Ktiviti¢s (118291) 17,938 132227) {150.518) 129.IR5 Totsl expenditure 136 143.474 PeDdl1C 10.143 73.929 110,143) (63.786) (73.929) The aotu ¢)n pap 14 ff+ 29 form on wtepi wof P4e io
Ea$tnwor CommuDIty Project Llmlted Statement of Flnanelal Actlvltles for the Year Ended 31 March 2024 {[ldIng Income and Expendlture AceouDt and Statement of Total Reeogntsed Galns rdnd Losses) unrertr1ct Re8trl¢t fundg Totsl 2023 Note Reeonellladon dfuDd• Tothl fid¥ brou8bt fonvard T+)tsl fiwd8 ¢afTied forward 387 19 328219 705 313 All of thc Cl7$ activitieg d¢rfvc fmm ¢OlllinuiD8 operntiOAS durin8 the above two perfods. Thc fiwds breakdo for 2023 li 8hown iu now 19. The n(KeB oft pa8eo 14 to 29 forni •n inte1 part of the* finatt¢thl gtatemcnts. Pa8e 11
Eastnwr Communlty ProJe¢t Iknilted (Regl8tratlon number. 43n563) BalaDce Sheet as it 31 March 2024 20 T•n8ibk asxts 15 349,l32 381287 Debtory Cath bADk in Iwnd 16 I314 17 316 255J30 16.602 355 612 372214 Credltm: Amounts fAITth8 lthlA on• ye•r Net ¢urr¢ot Hets 18 51659 (48.188) 202,671 705 551803 13 324.026 Net Re•trkted 490,538 328219 UN¢ri¢t¢d fijnds 61 Totsl fllndl 19 For the fin•neil year ending 31 MAr¢h 2024 the ¢h•rity fiDJD alIt under x¢lion 477 of Ihe ComponiH Act 2{ relatin8 to COMP Ditt¢wrn' regponsiblU¢i¢8: The memters have not ld thrity to obtsin All avdi¢ of Its for year In in ¢ordAnc¢ with se&Xion 476: INJ . Th¢ diredoK8 xknowledge tbw T•4X111tteS for ¢4xnpIyw8 with tho Teqyirements of th¢ kn with letel 2024 and Bign1 on their behalf by. O M Rowl¢y P•ge 12
Ea8tmoor CommuDIty Project Llmlted Statement of Caih Flow8 for the Year Ended 31 March 2024 2023 Note C•sh Ilowg from operath8 #ellvlde$ Ne( expenditure Adjuthttts to eoib lknvi from ttowalb Ite Depreciation (153,510) (73,929) 40,616 3214 38924 (116,108) (36.078) Worklng c4pl¢al AdJu•lmeDII Decr(In¢reaae) in debts)TS Tnryellye in crqdilors 16 18 3,588 (900) 8.094 N•t¢¥h flowB from operntlfft8 aetivitiei Cub li0 from Invrflni i¢dvldo1 Intcrejt receivAblo aad 8lmll8r lll¢om¢ Purehale of t•n8ibl¢ rd ou¢t• cath flowq from lttve8dn8 Q¢tlvlil¢s N¢t d¢or¢u¢ in and ra¥h •4uivakn C16h And ¢Mh equiv41ents 6t l April C¥h 4nd equivalents 0131 March 3,214 1,073 15 53 (113296) 355 612 (34237) 389 849 242 316 355 612 All of the cath flows are derfved from conliDUiD8 Opmtiotii dwyn8 th• abo two period ThanotH on pages 14 to 29 fonu 4n inf¢8rAI p8rt of the% fir¢101 STa¢ats. Page 13
Ea51moor Communlty Project Llmlted Notes to the Flnancial Statements for the Year Ended 31 March 2024 I Charlty 8tAtus Th¢ is limit¢d by 8Um¢, in¢orpor4t¢d in England and Wales. ond conseqUY doe8 not h&ve sbaTe capitaj. Ea¢b of the Inre¢S is liabl¢ to ¢ontribufy aD atnoullt not excethg £1 towatd8 the a88ets of the charity in th¢ event of liquidation. The address of its re8islered offic¢ is: Th¢ Dower Hous¢ F]at He&th Wesl Yorkshir¢ WFI SSL The WiDCiP81 place ofbusiness i&. St Swithuns Community Centre Arncliffe Ro W¢5t Yrxksbi WFI 4RW TFW finan¢ial sratements were for issue by the trUe¢S on 11 Ikc¢mber 20. 2 AeeoundDg pollde6 Summary of slgnlfithDt ae¢ountln8 pollcleg and key a¢¢ouDtIMgesthMtss pK¥licies bave been c(L81Sttty appJi¢d to au the yeats presenkd unless oth¢rwiK slad. Stalemellt of eompllan¢¢ Th¢ fill8181 ststewents b&¥e beeD pwared in a¢cwdant£ with Accimltiti and ReportinB by CharitiE5: Siatem& of Rc¢onlld¢d Pra¢ts¢e (applieable to ¢hatlties prepwiD8 their accounts iti a¢¢ordall¢e with the Fill] Rcporting St1 applfft¢oble in the UK and Republic of Jreiand (FRS I02)) (issu¢d in OctobeT 2019) - (Cb8ritie6 SORP (FRS 102}). the Finaticiol Rq>oruD£ Standard applicabk in th¢ UK and Republic of Ir¢laDd (FRS 102) and Bosts of prepar*tlon Eestmcor Conununity Project LiTrited meets the definitii)n of 8 pJbli¢ l%nefit entity UDder FRS 102. Assets and liabiliii&s are initially recoBDised at hi5t0Iil cosi or trAns8¢tion vAlue othemse 618t¢d in the Televant accounting policy note& Golng concern The trustecs consider that thctr arr Do uncertainties about th¢ ¢haritys 8bility io ¢Otitithue es a goiag ¢onrn nor any 5ignifi¢ani 8Teas of un¢enainry thataffect the cwing vdue of assets heid by the charity. Pa8e 14
Eailiiioor CommuDIty Project lJmlted Note4 to the Flnandal Statsments for the ye Ended 31 Mar¢b 2024 All in¢ome ts T8lied onK the clmrity hag ¢It1¢ent to th¢ iNorn¢ it is Prob&b t th• ioll WIU received and thc AmouDI of the incorn¢ TCIV•b ¢4ll be Meas reliably. the avent tIMt a dojlltion li wbject to e4)ndItiO th•t requite a leyd Ofperfont by tha chArity before the dwity is on¢ided to the fij th• income 18 knThtd qnd re¢owd Ulltii eithrf those Conditions aro IWly Qr lh¢ twfilment of IhNe conditiolls il wholly rythin th¢ ¢(¥01 of the charity and it is NobAble tht th¢ ¢ondition8 will be flllfilled In th¢ rcportits8pcrio ¢Jr•ot incorne i• when Ib¢r¢ 18 •4iilw• h li yohble thit the iDrom¢ will be ttceived And th# •uuxJnt ¢•ll xellabty. in¢iudts thAt v&Ylved fml and room hir¢ •nd a8&%lAd fa¢ilitle& In 4dditiOtt the inc4me flom th¢ CoMmury Centre cafe is included in tbis cate80ry. lttmme 19 Includ ft buildlo8 &id room hi in the pwiod of hire. C4fe incotne is included Twithin the pwiod th¢ food attd dritik 16 sold All expenditUT¢ is TecwiI once there i a l¢yl or obligjuon tt> thllt &4pwdiliTh it li probable ¥Ett]enJent ii required and the 4nxxmL c8n be r•I1ly. All ¢08ts •r¢ alloc81•d to the 4pplicabl¢ expenditure they have been dlo¢Aled on a b89iS ¢{wi( with th¢ y1¢ of wilb ¢rnkn15th(r com8 allocAted oll the 18 of lim¢ spffj4 #ad deprlItIon a114)C4od on the pw11 of the Other sUPPOrt COS16 Aye ocafed bwd onth¢ 4w¢ad of wff c¢ts. Ratsl•zfvndJ Charitsble exp¢nditiu¢ ¢omwiw tho eoth inorred by th¢ ¢b•rity iti the delivay of its Qetlvities •nd 8¢rYicu for its benefi¢iaTieL It includes costy th•t b¢ allocated duectty activitiej •nd those costs of•ll indirttt P4e 15
Eastnoor Community Projert LIted Nots8 to the Flnanela] Slatsments for the Year Emded 31 March 2024 Snpport eoits Support incluth ¢traI fi105 andhave been allOted to a¢¢ivity ¢08t ¢At¢gorl¢s on a b18 consistffji with the use of re8¢xwcA for exampk alloc8tin8 PTOP¢rty $ts by floor areas, or per capity Jtsff costs by the lim¢ sp¢ni and oilw ¢osts by th¢irwg8¢. Coverngttee ewts including the cost of the indqtht exwninalion. Taxatto The Charity is ¢onstdw&ito pass the tes18 set out in Parawh I S¢hedyle 6 of the Finan¢e A¢t 2010 and ther¢fore it meets th¢ d¢finition of a charitsble cornpany for UK CoOrtion tsx purpose$. Awortht]gly, the clwity 15 ponti8lly ex¢mpt from t&Yation in respeci of income or capital gtsins Teceived within categories covered by Chapter 3 Part l I of the Coryjoration T Act 2010 or Section 2S6 of lh¢ T8xatioD of Cloryeable Gain8 Act 1992, to thc extent that 8u¢h InMe or gaing gre 4)plied exdusivety to charite ptrp)$81. T•wThle fixed assets All iodThidual fixed as8ets arv initsally zecorded at ¢084 l¢ss any wbs¢qu¢ot awwnulaled d[¢£18t10 2nd subsequent accumu impairniont109se8. Depr¢¢lAtlon aftd AMortition tkprttialion is pmvided on lan8ible fixed as&ets 80 as to vKite off the lt or vall104 Hny pBtimad residu valu4 over Iheir expethl econ0ll lif¢ as fo]lo A$t ¢1*99 Depredation and rate Straight lioe basi8 10 th¢ end of the1¢48¢ Slkort leasehold buildlngs 6ttings and equipment Tr8d¢ debtors Trade deb(ors att amowjts due from ¢ugtOMe ftjr sejviw PerfOnD in the ordintry eourse of b1¢55. Tr8d¢ debtors are leglSl iniii8lly a¢ the transaaion ptic¢. They aTr subsequenily Measu at aTllorti co ing tho effectiv¢ interest less provision for iDyinnent. A provision for ¢b¢ inwairnwDt of trade debtors i8 &stAblish when there is objective evidence that the aleY wlll no( be able to colk¢t all amou thie ae¢ordiDg lo the original teEm5 of th¢ Ttteivable8. Cash and ush tqulvalents Cash and cash equivalents mprise on haud #nd deposits, and other $hort.t¢rm hi8biy liquid iovestments thal are r¢Adily Gonv¢ruble to a knowD arnOu of ¢¥sh and SUbit 10 ati insi8llificant risk of ebaJ89 ftn value. Page 16
Ea8tmoor Communlty Project LIllted Notes to the Flnan¢lal Statsments for the Year Ended 31 March 2024 Trade ¢redltor8 TsRde edItOrS are obli8atiolls to pay for good8 or seryi¢¢s th41 hav¢ beell acquired in the olditiary course of business from llets. Account9 payable ar¢ ¢iauified 48 ¢Utr¢nt Ilabilities if the charity doe8 not have an uncondltional ri8hL at the end of the reportill8 period, to der settl¢ment of th¢ ¢redi(or for it1¢46t tIve month8 after the reponing dat¢. If thete is an unconditional right kn d¢f¢r xttl¢ment for at I¢ ¢wdv¢ nwDth8 4ft¢r th¢ r¢portiA8 date, thvy aT¢prewited q8 nomurreni liabilitie& Tre ¢reditOTS [¢¥018ed initially Ib¢ tranlth prlce And 8ub8equently jlleagud gt omortmed co# uwin¥ the effcctive interest meth. BorrowlDg8 Interest.bearln8 borrovAn are iDliially recorded at fair VAlu¢, net of trAns8etion ¢09ts. Inter.blD8 borrowin88 are subsequently cHl¢d 4t ornorf1d rf witlL the difference bet¥%ten the procced4 llet of trnnsacuoo ty. and the gmount on redcmption beiD8 re¢o8Dited os & Cha to th¢ Statement of Financial A¢tLvhl# over tbe pwiod of the rclcVt bomwins. Interest expeD8e is reco8nised on the basis of th¢ ¢fftctive inrest meiknd ¥lld is in¢lude41 In interest pyable and similar cb8Tg¢s. Borrowing8 Are C1&{fi A9 ojrrent liobililies unless the cb8rity Iw an unconditional right ts> &fer Settlem1 of the Ilability for at leASt twelve nwnthg 8ftcr the reporting date. nd ftructllre Unrestrfcted incom¢ fund8 are 8en¢rJl fiubts that are av8llabl¢ for at the tsu61ee8 diKretion in of th¢ obje¢tivH of the charity. Reslrithd iDcome funds those donawd for u80 in a patti¢ul8r arca or for 5peeific purpos4 the u of whicb is re8cted to thAt area or putPO8¢. P¢llonI and other polt redrement obUg8dong The ¢hlty OFerate5 a d¢fin¢d ¢ontrtbution P10n 2chem& ConttibutionB are chorged in d ststement of finoticial a¢tiviti¢s 08 th¢y b¢¢ome payable In a¢¢ordanWith the nth of the 8cbern¢. Fiaandal Inilruunts a•s¢rt0n Yinan¢ial a88ets And financlal Il&bUities are remlsed WIM th¢ ¢harity be¢ompA a pany to th¢ rontracw provlslon8 of the InBtnrni, FID8ncial liablliti¢8 8nd equity itistnmwth hre classified a¢¢4rdlllg to the BUbSte of the cotttra¢tU81 Ian&eMent8 tered into. An equity instrumutt is ally contrnd tha¢ ¢vid¢Th a aldual intue8¢ in th¢ assets of the chArity afier dedu¢lin8 8ll of its liabiliti¢s. PaBe 17
Eathoor CommvDIty Project LIDted Note8 to the Fjnandal Ststements for the Year Ended 31 March 2024 All finla1 Jsslts and li8bilitie$ are initlally meeoured at traN110ft wice {includinB traDsethlon ¢0sts). except tor th08¢ fillancial 988¢ls cl488ifi¢d at fair value thTovBh profil OT losy, whi¢b ar¢ lllltlauy mea8u rt fair value (whi¢b is nornwlly th¢ transaction prie •xcludin8 trartBaction costs), unle86 the arransement con6Utute8 & fill4n¢in8 tr8n8action. If arron8em¢nl ¢onstilut¢o a financing trangactio4 tbe f&121 4s8et or ftnAncial liability li moA8ured ai th¢ PrnS¢Dt valu¢ of the fithn pwnents disco a nwkol rnle of inter¢rt for a similar debt inslDJmeoL Fuwi¢IAI ASW8 and liablliit•g ar• only offmt iti the Ststement of financial position Whe and only when existy 0188oJly ¢nfombl¢ rigbi to Jet off the recognised •mouDts and th¢ Ch1¢Y intend6 Qither to 8ett]e on a n¢¢ basi& or to re41i8e the ASS artd settle the liabillry slmltsneously. Flntheial A&8ets Are derecwised en and only wh•n i) th• ¢oftwoI r5ghts to th¢ IIow8 frorn the flnanei41 ajset expire or are Settle b) the charity to attother parry subslanti4Uy all of tbe [ts and rewarth of ownership of the financial useL or ¢) the chwity, desplte hving rethined but noi au, I18n¢ r1 and reward5 of OWnShIp. bu tron8ferre41 control of the age¢t w another paty. Financial liabilities ar¢ d¢rcco8ni8e4 only when the obll8•tlon ¥pe¢ified in the c4)lltrW l• dl unc¢lled or Th¢ best cvidence of fair value 18 a quoted pi¢e for w idonti¢al as in att active mothEL When quoled PTi¢¢S are un•v4itablt, the pri of a rrrtenl lTrnsaction for an id¢ntic81 a58el pn)vidu ethe of fair value as Iou8 48 there been A 818oiflcant cbon8e in ecoDomi¢ ¢ircum8tonceB or th SIa¢At lapse of time th¢ tranwtion took plau. If the mllrket 18 not active ¥nd rec1 tr&wactions of on Id•ntlcal 4s8ot on their or¢ Aol 4 good estsTnAte or fairvalu4 the fair volue is by YJiDg J valu100 ts¢hniqu¢. 3 IDeome from doDatIo Alld118ad Unrertrfet•d nd8 Gener41 Totsl Donations and legaciw; DDlFlltio from individuals Totsl (or 2024 Total for 2023 252 252 4 lll¢om¢ fNJm thrl¢•ble dWId Pag¢ 18
EastnM•or Communlty Projert Iamited Note8 to the Thwid21 Statements for the Yev Ended 31 Mareh 2024 Totsl 2024 UKSPF 130,848 1000 9.775 130,848 Progperity 9.775 E jj Core 20 Hdp at the Hub Happy Healthy Holidayj WMDC. Co8tof knin8 10,028 14A50 19,598 10,028 14.450 19598 221 221390 90 Rethtted Totsl nds P]atiDum Jubilee UK CRF ECP FuDd Proswity fiu Core 20 Help at the Hub WMDC . Cost of living 1,728 21.390 21J90 11,000 9.109 10,050 25.694 716 9.109 10.050 716 S Jo¢onn froob otber tr* aetmtl funds Totsl 2024 Cafe Ittcome Builthn8 hire and ny(xThrththl 33.900 61927 13.794 33,91MJ 927 I1021 110621 Page 19
Eastmoor Communlty ProJeL* IAmlted Notes to the Trlnanclal SÉatemeDts for the Year Ended 31 March 2024 funds Ger1 Totsi 2023 31l35 75502 17.124 32,135 75.502 17.124 Building hi and room tal 124,761 6 IDvestnwkn Ineon Unmtrkted fund8 GerkerAI Totsl ruttds IntCTe8t Teceiv8bl¢ on batsk d¢posits Totsl for 2024 3 214 14 Totsl lor2023 I.IY13 7 Exp¢ttdlture on rAtslog fid8 Dtrect eosts Support costs Costs of trading activities Totsl (or 2024 43.635 214 258224 214 258 Totsl for 2023 150 518 8 ExpeDdJtyr¢ on eharltsble 8edvtdes Pa8¢ 20
Eastmoor Conullunlty Projert Llmlted Notm to the Flnanetsl StstemeDts for the Year Ended 31 Mareh 21124 ndertaken Aedvlty H•ppy Healthy Hol1y• SpcciHI ProiKIJ Core 20 UKSPF WREN Prowlty fijnd Totsl (or 2024 5J18 39,881 100 5,418 39,881 768 57,242 3.597 100 3.187 3,597 54055 TO for 2023 129 185 Idfti(m th the exptte thue am •1*) COAts of £2,311 (2023 . £3J75) which r¢lat¢ dirKtly to ¢h•ritsbb I1VI¢& ts not¢ 9 f¢x demi 9 of goverp¢¢ •nd wpp•rtt••t• Support t• fuods deproetsdoD Costs of tr•thg lfvItl 82 2832 O¢ber Pport 113530 Totsl 2023 Totsl 153 173 275 033 P4¢21
Et00r CommuDIty Project Llmlted Notes to the Flnanelal Slatsmettts for Éhe Ended 31 March 2024 Support allo¢4tsd to chOTltobl¢ a¥1d11 ¢ts Admlntstratton Ineludlng d¢pred&doD TotAI 2024 Stsff ¢oits Bath of Alioeidon B,C A,c A.C A&.C A,c A,B,C A,B.C A£ A,c Hclp rt thc Hub Hoppy healthy holid4)ry P]atinum Jubllee Pmsperity fund UKSPF Wwm SP wt Core 20 4229 4,229 1,966 1066 2,189 1189 100 loo 3,597 3,597 UK CRF ECP WMDC CapltAI Kicksthrt A,c Total 2023 H¢lp at th¢ Hub Happy h¢dthy bolld4y8 Platinum Jubilee Prnsperity lknd UKSPF W4rnJ Space Core 20 WREN UK CRF ECP WIrfDC Capilal t 9.175 21572 1578 3,095 8.909 20,718 3,514 716 BMIB of allocatlDD Refer¢ne• Method of allD¢•thin Supp¢)rtcu¥l¥ ur¢ alloled directly to the adivity wlwrE pussi1¢
Eatiiioor CommuDIty Project Llmlted Notes to the Flnanclal Ststements for the Year Ended 31 March 2024 Employment costs are allo¢At¢d on the knia of time DeprlatIon and eMbli8hm¢ni ¢OSts Arn allocated on the bASi8 of Iloor area C•vorDant• eo8ts Unr¢8tr1¢ts1 fun G¢lleral Totsl 2024 Indedent exgmin¢r f¢e¥ EitIOn of the finen¢1 Slatem L¢gttl ond prof#$ion81 fee8 2,382 2382 30.908 33 33 Unre5tr1e¢ed run General Totsl 2023 Ind¢p¢nd¢nt examiner fee8 Examinalion of the financial $t8temu 3575 3.575 10 Net IneomlllFlout8olng romorcos N¢t out8OitiB resour¢& for the year include: 2024 2023 TpI&ll0n of fixed *sets 11 ThM¢e¢8 remuneratlon and exp¢D No truste¢8, nor any pasojjs comiected vrith ts knv¢ rtteived any remuner•tioft from the ¢Ilty dwin8 trYear. No tru5tce5 bave [e1ved glly r•imbllf8ed èxpeoqes or ally otknben¢fit$ from the Charity duriti8 th¢ year. 12 Stsifeojts Th¢ a94t¢ yrOll costs were as follows: hge 23
Ea8lmoor Communlty Projttt Llndted Note8 to the Flnanelal Ststements for the Year Ended 31 Mareh 2024 2024 2023 S¢aff ¢o•ts durlJE th• ytjr wer¢: Wages and sarleS P¢nston costs 216,844 156.147 230 321 170301 The monthly Averngc of pern(mB (cludIn8 i¢Dlor manw¢nt I lad•thp team) emplo by lh6 ¢horlty duriD8 tho yc4rwr¢Med M I1 lime eqllivfilents fomows: 2024 No 2023 Bthploytt8 iD¢ludin8 casual and patIme 13 ContributloDI to the employ¢e hemeJ for th¢ year tot•lltd £13A77 {2023- £11,618). No 0Yee Tettived enwluDWts ofmm thÉn £61000 during the year. The total on)ployee b¢n¢fits ofth¢ key n]anasetnellt pu70nl of th• charlty were £53.180 (2023 - fA8,490). 13 ]lld¢pthd•Dt exaDdn¢r'i r¢mun¢rAdo 2024 2023 Ex4minIoTr of the rm¥ft¢I gtstemen 82 3575 Pwi 24
Eastmoor Communlty Project Llmlted Notsj to the Flnvdndal Ststements for the Year Ended 3] Mireh 2024 14 T2xado Tho ¢hariry ig a r¢8lstered chlty &lld 18 therefor¢ exempt fr taxatiOD. IS T•ll7e fixed 098 Flxtyre4 fltdng8 And equlpment tAnd and bulldlngj Totsl Ct At l April 2023 Athlitions 1,375,007 180.232 1,555,239 At 31 Mh 2024 D¢predadon At l April 2023 Char8e for the year At 31 Mcb 2024 1,020,510 32,227 153.442 1,173.952 1052 737 161 831 12l4 568 l¥et bookvolue At 31 March 2024 26 322 270 62 349 132 354497 381287 At 31 March 2023 Included wlthin th¢ n¢t book v4luo of18nd and buildin8B Bbovo ib £Nil (2023 - £Nil) in res of freehold ]and and buildin89 £322270 (2023- £354,499) in rupect of leothlds. 16 Debtors 2023 Trad¢ d¢btor8 10545 2.469 14,621 1,981 16.602 17 and ¢zgh equlvlellts PA8e 25
Eastmoor Community Proje¢t Lilted Plotes to Ihe Flnandal Ststements for the Year Ended 31 Marcb 2024 2023 149 242 167 399 355213 355 612 24 18 CredltoTh: _ 24 2023 I123 374 2331 (i) 41,637 41.983 51659 188 19 FUJ Bal¢0 at 31 3TI.094 125551 (441J80) 61265 490 38 328219 Total funds 705J13 346 066 76 551303 B•]•llte at i Aprll 2023 Bthn¢e at 31 343974 IW89 (382263)
Eastmoor CommoBAty Project Llmtted Notej to the Flnandal Statsments for the Year Ended 31 MAr¢h 2024 An¢¢ al 31 Buildin8 Fund 347J05 (28.905) (56244) 3J8,900 74.604 17.680 2.032 1000 130 9.715 PrDsperity Fund 7.905 13.597) FoodbaDkGrants WMDC Cost of Living Cor¢ 20 Help at thelllth HaFW Healtby Holid4)ry 32ffj91 111028 14.450 (low) (4.) (11,742) 21191 019 2,708 15.369 119 463 Total fuDdg 705 551 Bthllce at I In¢omlD8 Aprfl 2022 Ro•oBreo# BthDee at 31 M¥r¢b 2023 3,237 125.985 (169248) 343S74 Buildill8 Fund UKSPF PJowity Fu 376,710 (28903) (1,728) (3.095) (3.666) (9,109) (21J90) (6,Tr)1) (716) (10.050) 347,805 7,905 5.629 9295 9.109 21J90 UK CRF E Fund ooi 716 10.050 Help the hub Totsl r¢StrId funth IIOJ54 361 Totsl 779243 79.602 705.313 Py27
Notes to the FlnAnclal Statsments for the Year Ended 31 March 2024 Buildin8 Fund The purpose of th¢ Buildin8 Fu1 was to the iwUiDE wl fimiiskng of Cunnlty Centre ( Buil(bn8 Fund ar¢ descnw as L•od 8t Buildings in no 15 toth¢se ac£¥xm WMDC. Carer di8itsi irÈchJ9iQ Covid.19 Grant4 Foodb•J& attd Covi&19 hvic Covid.19 poodcnll Help t th¢ Hub iinvolves *8uch # CItrD5 AdYi4 Cuh Wtse and Live Well Wakefield to offer support and advi fr> all residents knugh their loc Hety 81 the Hub The 6e4vice 18 fr¢¢ H4>py Healthy Holidays FundiDg frnm Wakefield Cowicil to support chimteo Attd farnilie8 during the 8¢hool holid take part in the WMDC Capitsl Grallt Totd funds at 31 Mar¢h rllDd• GeDeTrl Rertrlet¢d ruDds TBngibl¢ fixed 158cts 17.789 219943 J9.742 331344 35J87 18 349.133 255J30 660 CunEnt liabihii¢s T¢thl net 9Sgets 333813 551.803
Eastmoor Communlty Projett Limlted Noles to the Flnanelal Ststements for tbe Y¢Jr Ended 31 March 2024 Unr¢thlcted full Generfil Total folldi at 31 March 2023 funds Tanwle fixed aststs L)JrreDt assets Current liabillties 19,071 318.958 362215 45.162 381286 364,120 Tolal net 333.Y23 371J89 705J12 21 AnAtyth olnet fun At l Aprll 2023 FlnAlldnB eiih At 31 Moreh Ilo 2024 C•th at bonk In bond 352 443 105223 Net debi 247 220 Flu4ocln8 At 31 Martb flDW8 1023 At l Aprll 2022 Cuh 01 l*ok and in hand 35 Net debt